随着我国城镇住房制度改革的不断深入,我国城镇已经实行新的住房制度,公有住房出售正在由标准价向成本价过渡。目前,有一大部分医院家属住宅楼也以成本价售给了职工,职工以成本价购房之后,便拥有了房屋产权。即实现了产权由医院所有向职工个人所有的转移。这就涉及到国有医院固定资产如何核算的问题。 With the continuous deepening of the reform of the urban housing system in China, new housing systems have been implemented in urban areas in China, and the sale of public housing is undergoing a transition from the standard price to the cost price. At present, a large proportion of residential buildings of hospital families are also sold to employees at cost prices. After the employees buy homes at a cost price, they have property rights. That is to say, the property rights are transferred from the hospital to the individual employees. This involves the issue of how to calculate the fixed assets of state-owned hospitals.